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Recently, the Quality Review Board (QRB) of the ICAI issued the Report on Audit Quality (2022-23). Some of the key observations highlighted pertain to:

  • Audit quality control systems, supervision and auditor independence
  • Related party transactions
  • Auditor responsibilities relating to fraud
  • Accounting estimates
  • Auditor’s use of experts
  • Materiality and audit sampling, etc.

To access the text of the report, please click here

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